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Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act (S.C. 2014, c. 20, s. 99)

Act current to 2024-04-01

Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act

S.C. 2014, c. 20, s. 99

Assented to 2014-06-19

An Act to implement the Canada–United States Enhanced Tax Information Exchange Agreement

[Enacted by section 99 of chapter 20 of the Statutes of Canada, 2014, in force on assent June 19, 2014.]

Marginal note:Short title

 This Act may be cited as the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act.

Definition of Agreement

 In this Act, Agreement means the Agreement between the Government of Canada and the Government of the United States of America set out in the schedule, as amended from time to time.

Marginal note:Agreement approved

 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.

Marginal note:Inconsistent laws  —  general rule

  •  (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law (other than Part XVIII of the Income Tax Act), the provisions of this Act and the Agreement prevail to the extent of the inconsistency.

  • Marginal note:Inconsistent laws  — exception

    (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.

Marginal note:Regulations

 The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.

Marginal note:Entry into force of Agreement

  • Footnote * (1) The Minister of Finance must cause a notice of the day on which the Agreement enters into force to be published in the Canada Gazette within 60 days after that day.

  • Marginal note:Amending instrument

    (2) The Minister of Finance must cause a notice of the day on which any instrument amending the Agreement enters into force to be published, together with a copy of the instrument, in the Canada Gazette within 60 days after that day.

  • Marginal note:Termination

    (3) The Minister of Finance must cause a notice of the day on which the Agreement is terminated to be published in the Canada Gazette within 60 days after that day.

 

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